Cambodia (KH)
Affordable Southeast Asian base with easy daily life, a large Phnom Penh and Siem Reap expat scene, strong NGO/tourism/education networks, fast digital payments, and visa rules that are flexible but increasingly document-driven.
2026 Annual Changes — Cambodia
Updated thresholds, benefits, and regulatory changes effective this year.
Cambodia 2026 key changes: garment/textile minimum wage raised to USD 210/month; salary tax thresholds unchanged in KHR terms but the five-bracket structure is confirmed; NSSF contributions unchanged; tourist eVisa USD 30. Revenue Department enforcement of tax residency rules is tightening. Digital payments via KHQR/Bakong continue expanding rapidly.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum Wage — Garment, Textile, Footwear and Travel Goods Sector Sector minimum wage raised for 2026. No universal national minimum wage exists covering all sectors. | USD 210/month for regular workers in garment, textile, footwear, and travel goods sector (approximately KHR 861,000/month). No statutory national minimum wage for other sectors. | USD 208/month (2025) | 1 January 2026 |
| Salary Tax Brackets (Monthly, Resident Employees) Progressive salary tax brackets unchanged; five-rate structure with specific KHR monthly thresholds | 0%: KHR 0–1,500,000/month. 5%: KHR 1,500,001–2,000,000/month. 10%: KHR 2,000,001–8,500,000/month. 15%: KHR 8,500,001–12,500,000/month. 20%: above KHR 12,500,000/month. Non-residents: flat 20% on all Cambodia-sourced salary (final withholding tax). | Same brackets (unchanged) | 1 January 2026 |
| Tax Residence Foreigners staying more than 182 days can be treated as Cambodian tax residents | 182+ days in a 12-month period triggers Cambodian tax residency. Residents are taxed on Cambodia-sourced income at progressive rates; non-residents at flat 20% on Cambodia-sourced income. | Same rule | 1 January 2026 |
| VAT Standard VAT rate unchanged | 10% standard VAT on goods and services | 10% (unchanged) | 1 January 2026 |
| Tourist eVisa Official online tourist visa fee reduced to USD 30 (from USD 36) in January 2025 — current rate for 2026 | USD 30 official visa fee at evisa.gov.kh. Single entry, 30 days. Plus processing fee charged by the portal. | USD 36 (before January 2025) | 1 January 2025 (in force 2026) |
| Ordinary E Visa (for Long-Stay Extensions) Correct entry visa is critical for long-stay EB/ER/ES/EG extensions | Initial 30-day ordinary (E) visa, then in-country extension to the relevant long-stay category (business EB, retirement ER, student ES). Extensions require proper documentation from employers, schools, or sponsors. | Same framework | 1 January 2026 |
| Work Permit (Foreign Employment Card) Foreign workers must maintain work permit/foreign employment card through FWCMS (Ministry of Labour) | Apply or renew annually at fwcms.mlvt.gov.kh. Official government fee: approximately USD 100–130/year (varies by permit type). Additional agent/admin costs may apply. Employer and employee both have obligations under the FWCMS system. | Similar fees | 1 January 2026 |
| NSSF — Healthcare Contribution Employer-funded healthcare contribution rate unchanged | 2.6% of covered gross wage — employer only (no employee deduction). Subject to NSSF wage ceiling and current NSSF rules. | 2.6% (unchanged) | 1 January 2026 |
| NSSF — Occupational Risk Contribution Employer-funded work injury contribution rate unchanged | 0.8% of covered gross wage — employer only. | 0.8% (unchanged) | 1 January 2026 |
| NSSF — National Pension Scheme Shared pension contribution for covered workers; initial 5-year rate running through approximately 2027 | 2% employee + 2% employer = 4% total. This is the initial rate for the first 5 years of the pension scheme (launched October 2022). | 2%+2% (scheme launched October 2022) | 1 January 2026 |
| Digital Payments — KHQR and Bakong QR/Bakong-linked payments continue to replace cash for many urban transactions | KHQR QR code payments accepted at most urban businesses. Bakong app (National Bank of Cambodia) enables instant transfers. Local bank account strongly recommended for expat daily life. | Continuing expansion from 2022 | 1 January 2026 |
| Property Ownership Foreign ownership restricted primarily to qualifying strata-title units | Foreigners cannot own land directly. Strata-title condo units (above ground floor) in registered buildings: foreign ownership permitted up to 70% of total units per building. No direct foreign land ownership. | Same restriction | 1 January 2026 |
| e-Arrival System Digital arrival submission required/recommended for all travellers | Submit via arrival.gov.kh within 7 days before arrival. Official submission is free. | Expanded digital process from 2023 | 1 January 2026 |
| Housing and Utilities Electricity pricing and landlord markups remain a top renter risk | Confirm per-kWh rate before signing lease (official rate much lower than landlord markup common in older buildings). Get metered supply in your name if possible. | — | 1 January 2026 |
| International School Fees International school fees remain a major family relocation constraint | USD 3,000–25,000+ per year depending on school and programme. Apply 6–12 months ahead for guaranteed placement. | — | 1 August 2026 (academic year) |
| Rainy Season Flooding and road disruption should factor into housing and transport decisions | Monsoon season: May–October. Flooding in lower-lying areas of Phnom Penh. Check flood risk before signing lease. | — | May–October 2026 |
| Healthcare Planning Medical evacuation remains essential for serious health incidents | International health insurance with evacuation coverage strongly recommended. Private hospital capacity limited outside Phnom Penh and Siem Reap. | — | 1 January 2026 |
| Public Holidays Cambodia has many paid public holidays including long Khmer New Year, Pchum Ben, and Water Festival | Over 20 listed holiday dates in 2026. Khmer New Year: approximately 13–16 April. Pchum Ben: approximately 28 Sep–2 Oct. Water Festival: approximately 20–22 November. Check official calendar at mef.gov.kh. | Similar holiday calendar annually | 1 January 2026 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check passport, visa extension, work permit, lease, school, and insurance expiry dates.
- 2
Confirm employer has renewed or scheduled foreign work permit/FWCMS compliance for the year.
- 3
Review tax residence status — if you spent 182+ days in Cambodia in 2025, assess filing obligations with a local tax adviser.
- 4
Check NSSF and payroll deductions on payslips: healthcare 2.6%, occupational risk 0.8%, pension 2% employee/employer each.
- 5
Review garment sector minimum wage is applied at USD 210/month if applicable.
- 6
Check KHR salary tax brackets and withholding on your payslip.
- 7
Review rent contract, electricity rate (confirm KHR/kWh charged vs. official rate), flood risk, and deposit terms before renewal.
- 8
Update bank KYC, phone number, and emergency contacts.
Where to Track Annual Changes
-
arrival.gov.kh — e-Arrival system
-
evisa.gov.kh — official eVisa portal
-
fwcms.mlvt.gov.kh (MLVT) — foreign work permit/employment card system
-
tax.gov.kh (GDT) — salary tax, VAT, income tax rules
-
nssf.gov.kh (NSSF) — social security contribution rates and rules
-
nbc.gov.kh (National Bank of Cambodia) — Bakong, KHQR, banking regulations
Cambodia has no universal national minimum wage — the USD 210/month rate applies to the garment, textile, footwear, and travel goods sector only. Official rules and enforcement practice can change quickly; verify final immigration and tax decisions with official portals or qualified local advisers. The Revenue Department (GDT) has been expanding enforcement of salary tax and business registration rules — ensure full NSSF and tax compliance if operating a local business.
Annual Changes
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